LibGuides: Accounting Fraud & Ethics: Welcome

Reference & Instruction Librarian

she/her

Email Me

Contact:

sjohnson10@nu.edu

(206) 710-1641

Subjects: Business & Economics, Leadership & Management

Hours shown below are Pacific Time. Check your local time here.

Monday - Thursday
8:00 AM - 9:00 PM

Friday
8:00 AM - 5:00 PM

Saturday
9:00 AM - 5:00 PM

Sunday
10:00 AM - 7:00 PM

Please see the library calendar for holiday closings/adjusted hours.

Merging short and long term debt into one amount to improve the perceived liquidity of the company
Failing to disclose risky investments or “creative” accounting practices
Over-recording sales revenue
Under-recording expenses (i.e. depreciation expense)

International Ethics Standards Board for Accountants (IESBA)
"The International Ethics Standards Board for Accountants® (IESBA®) sets high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets, and economies worldwide."
American Institute of Certified Public Accountants Online Ethics Library (AICPA)
The Association of International Certified Professional Accountants is the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants

The CPA Journal Article (2020)
Codifying the Fundamental Principles of ‘Professional Behavior’: Strengthening Professionalism by Enhancing Moral Conduct--Steven Mintz, PhD
Public Company Accounting Oversight Board
Rule 102 – Integrity and objectivity. In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. (with interpretations)
AICPA: Professional Ethics Division
New and revised definitions related to public interest entities. Effective December 15, 2023 and December 15, 2024
Bloomberg Tax News Article (2022)
How Ethical Accounting Protects Consumers and Encourages Growth--James Brackens

Fool Me Once by Kelly Richmond Pope
Publication Date: 2023-03-21
A riveting look at the perpetrators, victims, and whistleblowers behind financial crimes, from forensic accounting expert and documentarian Kelly Richmond Pope.
The Routledge Handbook of Accounting Ethics by Eileen Z. Taylor (Editor); Paul F. Williams (Editor)
Publication Date: 2022-08-01
This book is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society.